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TMI Blog2021 (7) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of inspection, were found to be without valid documents as required by the GST Act. The proper Officer, therefore, started proceedings under Section 129 of the GST Act, which are not even culminated in the final order. In the matter of M/S. PODARAN FOODS INDIA PRIVATE LIMITED VERSUS STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER (SQUAD NO. I) , THE ASSISTANT STATE TAX OFFICER, COMMISSIONE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the learned counsel for the petitioner. He submits that during the journey, the vehicle met with breakdown and the E-way bill had expired. The petitioner could not renew the E-way bill because of intervening Saturday and Sunday, within the time limit prescribed by the statute. He, therefore, submits that the impugned notice Form GST Mov-02 is totally illegal because the goods were being transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents as required by the GST Act. The proper Officer, therefore, started proceedings under Section 129 of the GST Act, which are not even culminated in the final order. In the matter of M/s.Podaran Foods India Private Limited (supra), this court had already concluded the issue with the following observations: 6. On a consideration of the rival contentions, I am of the view that under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 129 (3) of the Act is maintainable. In the instant case too, the remedy of the petitioner is to approach the appellate authority under the Act against the finding of the proper officer. 7. The upshot of the above discussion is that I do not find any reason to interfere with the adjudication orders in Form GST MOV-9 impugned in the writ petition. The petitioner is relegated to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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